FIRPTA withholding is sometimes 10% not 15% (sale of US property by foreigner)
Effective for dispositions since February 16, 2016, Public Law (PL) 114-113, the Protecting Americans from Tax Hikes (PATH) Act, generally increased FIRPTA withholding tax on sale of US property from a foreigner to 15 percent of the amount realized.
But, surprise, 10% can still apply (against all the training of legal clerks and title assistants who handle the paperwork but who haven't studied the law itself in depth). For a sale of a property for use by the buyer as a residence where the amount realized by the seller is $1 million or less the withholding rate remained at 10%. This is verified in IRS Internal Revenue Manual (IRM) 21.8.5 Miscellaneous FIRPTA Related Issues.